To make the filling. Fill a medium saucepan with 1-inch of water and heat to below a simmer over medium-low heat. Use a medium size, heat-proof bowl that will sit on the saucepan but not touch the water or bottom of the pan.

With the bowl set on the pan, melt the butter. Make sure the water below maintains below a simmer. Remove bowl from pan; mix in sugar and salt with a wooden spoon until butter is absorbed; remove any clumps of brown sugar. Beat in eggs, then corn sirup and vanilla. Return bowl to hot water pan; stir until mixture is shiny and warm to the touch. Remove from heat; stir in pecans.